If the assessment is for REPAIRS, it can be expensed as such.
If it is for improvements, (NEW HAVAC) it is added as a depreciable asset.
The drain cleaning is a repair.
The appliances are additional assets. If they were added before the rental was available for rent, the amount is added to the basis (value) of the building.
If they were added after the rental was available for lease, they would be listed and depreciated separately UNLESS you are able to use bonus depreciation (in which case the entire amount could be written off the year they were put into service.
Repairs may be lumped together, keep individual receipts with your tax file.
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